A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

[criminal history] On September 7, 2016, the Defendant was sentenced to imprisonment with prison labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Seoul Eastern District Court on September 7, 2016, and appealed therefrom. However, on January 12, 2017, the Defendant was sentenced to dismissal of the same appeal by the same court, and the judgment on January 20, 2017 became final and conclusive.

[2] No person may evade taxes by manufacturing or selling fake petroleum products.

The Defendant was a representative who actually operated “E” in Yeongdeungpo-gu Seoul Metropolitan Government D, and supplied petroleum products to G construction sites located in Gyeonggi-si F from April 1, 2013 to March 15, 2016, and sold and sold a total of KRW 1,367,090 for fake petroleum products by mixing them with light oil and light oil, and evaded taxes of KRW 477,48,000 for transportation energy environment and education tax, as indicated in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Copy of each protocol concerning the examination of suspect of the police to H and I;

1. Copies of each police statement made against J, K and L;

1. A report on completion of investigations by individual entrepreneurs;

1. Investigation report (verification of the amount of duty), and explanatory materials for oil tax;

1. A copy of the investigation report (a copy of a photograph of suspect A control site);

1. A copy of investigation report (a copy of the transaction account book or oil transaction confirmation document);

1. Decision on related cases;

1. Previous convictions in judgment: Application of inquiry, investigation report (the judgment of the relevant case and report on confirmation date of the relevant case) Acts and subordinate statutes;

1. Relevant Article 5 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 5 of the Punishment of Tax Evaders Act (integrated with the punishment of imprisonment);

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Circumstances unfavorable to the reasons for sentencing under Article 62(1) of the Act on the Suspension of Execution: A favorable circumstance in which the defendant is unable to pay the above tax despite the fact that the amount of tax evaded by the defendant exceeds KRW 4.7 million: The defendant is recognized to commit the instant crime; the defendant commits the instant crime and commits the instant crime after Article 37 of the Criminal Act.